1. HS CODE DESCRIPTION 9403.20.00 Metallic Cabinets – Other Metal Furniture
Chapter: 94 – Furniture; bedding, mattresses, cushions and similar stuffed furnishings
Heading: 9403 – Other furniture and parts thereof
Full Code: 9403.20.00 – Other metal furniture including cabinets, lockers, storage units
2. EAC TARIFF RATES
| Tariff Component | Rate | Remarks |
| Import Duty (CET) | 25% | Common External Tariff |
| VAT | 18% | Standard rate in Uganda |
| Withholding Tax | 6% | For non-resident suppliers |
| Total Effective Rate | ≈50% | Combined estimate |
3. PRODUCT EXAMPLES
| Product Type | Specific Examples |
| Filing Cabinets | Vertical filing cabinets, lateral file cabinets |
| Storage Cabinets | Metal storage lockers, workshop cabinets |
| Tool Cabinets | Toolbox cabinets, mechanic storage units |
| Security Cabinets | Fireproof cabinets, data storage cabinets |
| Locker Units | School lockers, gym lockers, employee lockers |
| Industrial Cabinets | Heavy-duty metal cabinets, warehouse storage |
| Medical Cabinets | Medicine cabinets, instrument storage |
| Office Cabinets | Pedestals, credenzas, filing systems |
4. RELATED HS CODES
| HS Code | Description | Duty Rate (EAC) |
| 9403.10.00 | Metal furniture of a kind used in offices | 25% |
| 9403.30.00 | Wooden furniture of a kind used in offices | 25% |
| 9403.70.00 | Furniture of plastics | 25% |
| 8304.00.00 | Filing cabinets and card-index cabinets of base metal | 25% |
| 9403.90.00 | Parts of furniture | 10% |
| 8301.10.00 | Padlocks of base metal | 25% |
5. EAC IMPORT REQUIREMENTS
When importing metallic cabinets (HS 9403.20.00) into EAC countries, the following requirements apply:
- Valid import declaration (Single Customs Document)
- Commercial invoice and packing list
- Bill of Lading or Airway Bill
- Certificate of Origin (if claiming preferential rates)
- Pre-shipment inspection certificate (if required)
- Standards compliance certificate (KEBS/UNS/TBS)
- Import permit (if applicable)
- Tax Identification Number (TIN) of importer
6. EAC MEMBER STATES
| Country | Capital | Customs Authority |
| Burundi | Gitega | OBR (Office Burundais des Recettes) |
| DR Congo | Kinshasa | DGDA (Direction Générale des Douanes) |
| Kenya | Nairobi | KRA (Kenya Revenue Authority) |
| Rwanda | Kigali | RRA (Rwanda Revenue Authority) |
| South Sudan | Juba | NRA (National Revenue Authority) |
| Somalia | Mogadishu | SRA (Somalia Revenue Authority) |
| Tanzania | Dodoma | TRA (Tanzania Revenue Authority) |
| Uganda | Kampala | URA (Uganda Revenue Authority) |
7. KEY NOTES
• Standard CET rate of 25% applies to metal furniture
• Industrial cabinets may qualify for duty exemption if for manufacturing
• Proper classification depends on primary use and material
• Fire-resistant cabinets may require special certification
• Assembly status affects valuation – knocked-down (KD) vs assembled
• Medical and laboratory cabinets must meet safety standards